On January 1,2023 , Kunto, a cash basis taxpayer, pays $90,607 for a 24 -month certificate of deposit. The certificate is priced to yield 4% (the effective interest rate) with interest compounded annually. No interest is paid until maturity, when Kunto receives $98,000. Round all calculations to the nearest dollar. a. Compute Kunto's gross income from the certificate for 2023. $ b. Compute Kunto's gross income from the certificate for 2024